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Learn how commodity prices factor into impairment assessments and the calculations of possible impairments.
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In the mining industry, a decline in commodity prices is one of the numerous factors to be considered when assessing indicators of potential impairment and when performing an impairment test. To better understand how commodity prices influence impairment assessments, check out Viewpoints: Applying IFRS in the Mining Industry — Commodity Prices and Impairment.
Developed by Chartered Professional Accountants of Canada (CPA Canada) and the Prospectors and Developers Association of Canada, this document addresses topics such as:
December 8, 2017
Sustainability and corporate reporting; the pursuit of knowledge development, advancement, and sharing has existed from the early establishment of the accounting profession — and continues to grow as CPAs champion research and innovation.
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February 28, 2018
Sustainability is an increasingly important issue for business, communities and the world. Learn how embracing sustainability can help organizations not only contribute to society but also become more profitable and successful in the long term.